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NIKON, Net Income Forecast for the Fiscal Year Revised Downward to a Loss, Dividend Revised down by 10 Yen

Thu Feb 5, 2026 3:30 pm JST Earnings

7731 NIKON CORPORATION 【IFRS】

Earnings Report

NIKON CORPORATION <7731> [TSE Prime] announced its financial results (based on IFRS) after the market closed on February 5th (15:30). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending March 2026 (April to December) turned into a loss of 87.2 billion yen (compared to a profit of 6.26 billion yen in the same period last year).

In addition, the full-year forecast for consolidated net income/loss has been revised downward from an expected profit of 20.0 billion yen to a loss of 85.0 billion yen (compared to a profit of 6.12 billion yen in the previous period), turning to a loss outlook.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the October to March period (second half) has been revised downward from an expected profit of 14.6 billion yen to a loss of 90.3 billion yen (compared to a profit of 3.16 billion yen in the same period of the previous year), turning to a loss outlook.

Due to a decline in performance, the company has reduced its planned annual dividend for the current fiscal year from the original plan of 50 yen to 40 yen (compared to 50 yen in the previous period).

In the most recent three-month period, from October to December (3Q), the consolidated net income/loss turned to a loss of 92.5 billion yen (compared to a profit of 3.29 billion yen in the same period last year). The operating profit/loss margin drastically worsened from 1.3% in the same period last year to -57.8%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 528,912 34,438 36,206 24,973 72.1 84.9 Feb 8, 2024 IFRS
Apr - Dec, 2024 512,671 8,110 10,848 6,262 18.1 239.3 Feb 6, 2025 IFRS
Apr - Dec, 2025 483,908 -103,632 -101,856 -87,216 -265.0 ー Feb 5, 2026 IFRS
YoY -5.6% － － － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 367,085 18,829 21,265 14,644 44.5 25 Nov 6, 2025 IFRS
Oct - Mar, 2025 New 362,085 -95,171 -92,735 -90,356 -274.5 15 Feb 5, 2026 IFRS
Revision Rate -1.4% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 680,000 14,000 16,000 20,000 60.8 50 Oct 31, 2025 IFRS
Mar, 2026 New 675,000 -100,000 -98,000 -85,000 -258.2 40 Feb 5, 2026 IFRS
Revision Rate -0.7% － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 382,506 -3,395 79 3,160 9.2 25 May 8, 2025 IFRS
Oct - Mar, 2025 Guidance 362,085 -95,171 -92,735 -90,356 -274.5 15 Feb 5, 2026 IFRS
YoY -5.3% -2,703.3% － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 717,245 39,776 42,669 32,570 94.0 50 May 9, 2024 IFRS
Mar, 2025 715,285 2,422 4,533 6,123 17.9 50 May 8, 2025 IFRS
Mar, 2026 Guidance 675,000 -100,000 -98,000 -85,000 -258.2 40 Feb 5, 2026 IFRS
YoY -5.6% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 179,892 2,293 6,394 3,299 9.5 1.3 Feb 6, 2025 IFRS
Jan - Mar, 2025 202,614 -5,688 -6,315 -139 -0.4 -2.8 May 8, 2025 IFRS
Apr - Jun, 2025 158,121 -1,191 795 9,469 28.8 -0.8 Aug 7, 2025 IFRS
Jul - Sep, 2025 154,794 -3,638 -6,060 -4,113 -12.5 -2.4 Nov 6, 2025 IFRS
Oct - Dec, 2025 170,993 -98,803 -96,591 -92,572 -281.3 -57.8 Feb 5, 2026 IFRS
YoY -4.9% － － － －

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